知识经济下的无形资产会计管理

Intangible assets accounting management in knowledge economy

提出了知识经济与农业经济、工业经济不同属性,分析了影响知识经济对无形资产和无形资产会计的主要因素,阐述了以人力资本为主要形式的智慧资本跃居领导地位和无形资产价值的高度不确定性对会计信息失真的强烈影响,给出了无形资产会计管理的对策,论述了科学的管理能使企业资产帐面价值与实际价值构成置信融合。

The article points out the different attributes between knowledge economy and agriculture economy,industry economy,analyses the main influence factor of knowledge economy on intangible assets and intangible assets account,sets forth the wisdom capital--the main form of human capital,becoming the leading form,the high uncertainty of intangible assets's value influencing the account information distortion.We also give the method to carry out the intangible assets accounting management,discuss the scientific management,making the amalgamation between enterprise accounting value and real value.